EIN: 046001067
UEI: LAC5MQN1ZG55
Audited by: CBIZ CPAs P.C.
Oversight agency: 21 [Department of the Treasury]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 24, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 24, 2026 (23 days from today).
What is a management decision? →2025-001 Improve Controls Over Reporting (Significant Deficiency) Federal Agency: U.S. Department of the Treasury Program: COVID-19 - State and Local Fiscal Recovery Fund AL Number: 21.027 Award Year: 2025 Type of Finding Internal Control over Compliance – Significant Deficiency Criteria In accordance with 2 CFR 200.303 Internal controls, management of the City is responsible for establishing, documenting, and maintaining effective internal control over the Federal award that provides reasonable assurance that the City is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. Condition and Context Reports submitted to grantors were not independently reviewed by a person other than the preparer. Cause Weaknesses in the design of internal controls. Effect or Potential Effect There are no questioned costs as a result of this finding as there are no costs directly associated with the finding. Recommendation The City should implement formal policies and procedures regarding separation of duties and the requirement of a second individual being involved in the reporting process. Views of Responsible Official and Planned Corrective Action Management’s views and Corrective Action Plan are included at the end of this report.
Show full finding ▾Hide full finding ▴2025-001 Improve Controls Over Reporting (Significant Deficiency) Federal Agency: U.S. Department of the Treasury Program: COVID-19 - State and Local Fiscal Recovery Fund AL Number: 21.027 Award Year: 2025 Type of Finding Internal Control over Compliance – Significant Deficiency Criteria In accordance with 2 CFR 200.303 Internal controls, management of the City is responsible for establishing, documenting, and maintaining effective internal control over the Federal award that provides reasonable assurance that the City is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. Condition and Context Reports submitted to grantors were not independently reviewed by a person other than the preparer. Cause Weaknesses in the design of internal controls. Effect or Potential Effect There are no questioned costs as a result of this finding as there are no costs directly associated with the finding. Recommendation The City should implement formal policies and procedures regarding separation of duties and the requirement of a second individual being involved in the reporting process. Views of Responsible Official and Planned Corrective Action Management’s views and Corrective Action Plan are included at the end of this report.
Audit Finding Reference: 2025-001 Planned Corrective Action: The City will implement formal policies and procedures regarding separation of duties and the requirement of a second individual being involved in the reporting process. This year was atypical due to staff turnover, which impacted normal operations. Planned Implementation Date of Corrective Action: Immediate Person Responsible for Corrective Action: Marisa Batista, CFO
FAC accepted this audit on April 24, 2025 — management decision was due October 24, 2025.
FAC accepted this audit on April 2, 2024 — management decision was due October 2, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on September 18, 2022 — management decision was due March 18, 2023.
FAC accepted this audit on March 10, 2021 — management decision was due September 10, 2021.
2020-001 Document Policies and Procedures over Federal Awards Federal Programs Information Cluster/Program: All Federal Programs Type of Finding Compliance ? Other Matters Criteria or Specific Requirement OMB?s Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards (UG) established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: ? Cash Management ? Determination of allowable costs ? Employee travel ? Procurement ? Subrecipient monitoring and management Condition and Context The City has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance. Specifically, there are no formalized written policies around allowable costs, program income, requesting reimbursements, eligibility determination, equipment and real property management, and period of availability. Cause Weaknesses in the formal documentation of internal controls. Effect There are no questioned costs as a result of this finding as there are no costs directly associated with this compliance requirement. Identification as Repeat Finding As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2019-002. The reasons for this finding?s recurrence included that no formal policies and procedures were adopted in the past year. Planned corrective action includes plans to update its policies and procedures so that the City is compliant with the requirements. Recommendation We recommend the City ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance
Show full finding ▾Hide full finding ▴2020-001 Document Policies and Procedures over Federal Awards Federal Programs Information Cluster/Program: All Federal Programs Type of Finding Compliance ? Other Matters Criteria or Specific Requirement OMB?s Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards (UG) established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: ? Cash Management ? Determination of allowable costs ? Employee travel ? Procurement ? Subrecipient monitoring and management Condition and Context The City has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance. Specifically, there are no formalized written policies around allowable costs, program income, requesting reimbursements, eligibility determination, equipment and real property management, and period of availability. Cause Weaknesses in the formal documentation of internal controls. Effect There are no questioned costs as a result of this finding as there are no costs directly associated with this compliance requirement. Identification as Repeat Finding As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2019-002. The reasons for this finding?s recurrence included that no formal policies and procedures were adopted in the past year. Planned corrective action includes plans to update its policies and procedures so that the City is compliant with the requirements. Recommendation We recommend the City ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance
The City will adopt Uniform Guidance Policies and Procedures in order to comply with federal requirements pertaining to federal grants and awards. The City has been provided with sample policies and procedures and will work to review and implement these in the coming fiscal year. The School District has noted the changes in the OMB?s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG). In September, 2020, the District updated its policies and procedures, created a manual and provided training to key personnel so that they are proficient with the new requirements, specifically, new written policies that were developed for the following: Cash Management, Determination of Allowable Costs, Employee Travel, Procurement, and Sub-recipient Monitoring and Management.
2019-002
FAC accepted this audit on March 30, 2020 — management decision was due September 30, 2020.
2019-002 - Document Policies and Procedures Over Federal Awards Federal Program(s) Information Cluster/Program: All Federal Programs Type of Finding Compliance ? Other Matters Criteria or Specific Requirement OMB?s Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards (UG) established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: ? Cash Management ? Determination of allowable costs ? Employee travel ? Procurement ? Subrecipient monitoring and management Condition and Context The City has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance. Specifically, there are no formalized written policies around allowable costs, program income, requesting reimbursements, eligibility determination, equipment and real property management, and period of availability. Cause Weaknesses in the formal documentation of internal controls. Effect There are no questioned costs as a result of this finding as there are no costs directly associated with this compliance requirement. Identification as Repeat Finding As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2018-001. The reasons for this finding?s recurrence included that no formal policies and procedures were adopted in the past year. Planned corrective action includes plans to update its policies and procedures so that the City is compliant with the requirements. Recommendation We recommend the City ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance.
Show full finding ▾Hide full finding ▴2019-002 - Document Policies and Procedures Over Federal Awards Federal Program(s) Information Cluster/Program: All Federal Programs Type of Finding Compliance ? Other Matters Criteria or Specific Requirement OMB?s Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards (UG) established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: ? Cash Management ? Determination of allowable costs ? Employee travel ? Procurement ? Subrecipient monitoring and management Condition and Context The City has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance. Specifically, there are no formalized written policies around allowable costs, program income, requesting reimbursements, eligibility determination, equipment and real property management, and period of availability. Cause Weaknesses in the formal documentation of internal controls. Effect There are no questioned costs as a result of this finding as there are no costs directly associated with this compliance requirement. Identification as Repeat Finding As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2018-001. The reasons for this finding?s recurrence included that no formal policies and procedures were adopted in the past year. Planned corrective action includes plans to update its policies and procedures so that the City is compliant with the requirements. Recommendation We recommend the City ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance.
2019 ? 002 ? Document Policies and Procedures over Federal Awards The School District has noted the changes in the OMB?s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG). The District will update its policies and procedures and provide training to key personnel so that they are proficient with the new requirements, specifically, new written policies will be developed for the following: Cash Management, Determination of Allowable Costs, Employee Travel, Procurement, and Sub-recipient Monitoring and Management. Contact Person and Anticipated Completion Contact: Joan Liporto, Director of Finance and Operations Anticipated Completion Date: September 30, 2020
2018-001
2019-003 - Improve Cash Management Over School Lunch Deposits (Significant Deficiency) Federal Program(s) Information Cluster/Program: Child Nutrition Cluster CFDA 10.553/10.555 Type of Finding Significant deficiency over internal controls of cash management Criteria or Specific Requirement Sound internal controls over school lunch cash management include appropriate segregation of duties and documented oversight of the cash out and deposit processes. Condition and Context During our testing of internal controls in the School Lunch Department, we noted a lack of segregation of duties and documented oversight of the cash out and deposit processes. Specifically, individual cashiers are responsible for cashing out, reconciling and preparing deposits, as well as making the bank deposits for their own receipt work with limited to no documented oversight by a supervisor. Cause The internal control procedures over cash handling are not properly designed. Effect The lack of segregation of duties and oversight increases the risk of error and/or irregularities occurring and going undetected. Identification as Repeat Finding As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2018-003. However, subsequent to year-end, a cash-handling policy has been implemented as well as training. Recommendation We recommend the School Lunch Department continue to redesign the internal control procedures over cash handling to improve segregation of duties by having an individual separate from the collection process review the cashiers? cash out reports and make the deposits. In addition, we recommend both the cashier and the reviewer sign off on all cash out forms, and that another independent individual prove actual bank deposits to the cash out documentation. This will help formally document an adequate segregation of duties as well as managerial oversight.
Show full finding ▾Hide full finding ▴2019-003 - Improve Cash Management Over School Lunch Deposits (Significant Deficiency) Federal Program(s) Information Cluster/Program: Child Nutrition Cluster CFDA 10.553/10.555 Type of Finding Significant deficiency over internal controls of cash management Criteria or Specific Requirement Sound internal controls over school lunch cash management include appropriate segregation of duties and documented oversight of the cash out and deposit processes. Condition and Context During our testing of internal controls in the School Lunch Department, we noted a lack of segregation of duties and documented oversight of the cash out and deposit processes. Specifically, individual cashiers are responsible for cashing out, reconciling and preparing deposits, as well as making the bank deposits for their own receipt work with limited to no documented oversight by a supervisor. Cause The internal control procedures over cash handling are not properly designed. Effect The lack of segregation of duties and oversight increases the risk of error and/or irregularities occurring and going undetected. Identification as Repeat Finding As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2018-003. However, subsequent to year-end, a cash-handling policy has been implemented as well as training. Recommendation We recommend the School Lunch Department continue to redesign the internal control procedures over cash handling to improve segregation of duties by having an individual separate from the collection process review the cashiers? cash out reports and make the deposits. In addition, we recommend both the cashier and the reviewer sign off on all cash out forms, and that another independent individual prove actual bank deposits to the cash out documentation. This will help formally document an adequate segregation of duties as well as managerial oversight.
2019 ? 003 ? Improve Cash Management Over School Lunch Deposits The School District has noted that the internal control procedures in the school lunch department lack a segregation of duties and documented oversight for the cash and deposit processes. The District will redesign the internal control procedures over cash handling as well the process of signoffs for cash out forms and will add a process that will include adding independent oversight of bank deposit to improve the segregation of duties and will provide training to key personnel so that they are proficient with the new procedures. Contact Person and Anticipation Completion Contact: Joan Liporto, Director of Finance and Operations Anticipated Completion Date: September 30, 2020
2018-003
FAC accepted this audit on April 1, 2019 — management decision was due October 1, 2019.
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2017-001
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2017-002
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2017-003
FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
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Show full finding ▾Hide full finding ▴FAC accepted this audit on July 5, 2017 — management decision was due January 5, 2018.
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